This chapter provides an overview of the role that managerial characteristics play in the financial reporting environment. We begin by discussing the importance and implications of understanding the effect of the human element on financial reporting outcomes. We then summarize academic research...

Abstract After a brief review of cities and their emergence in human history, I suggest a set of new conceptual tools for grappling with the urbanization process and urban growth. I describe and define centripetal forces, or those forces that draw humans to the city, and contrast them with...

The aim of this chapter is to provide guidance to doctoral students and young researchers on how to undertake empirical research on entrepreneurial firms, how to design an empirical research project that has the potential to provide significant insights into firm-level entrepreneurial phenomena,...

This case relates the story of the president of one of the oldest investment organizations in the United States, who was seeking a dramatic change in strategy for the company. Thasunda Brown Duckett became the president of TIAA (Teachers Investment and Annuity Association) in 2021. A number of...

This book chapter addresses the challenge of protecting data in the evolving data economy, focusing on trade secrets as a complementary tool to patents. It examines the impact of the growing importance of data on patenting practices, including licensing, and suggests that the traditional legal...

In this chapter, we explore Bitcoin Ordinals and BRC20 tokens and attempt to enhance the understanding of this interesting area. We initially review the history of Non-Fungible Tokens (NFTs) from their early days as Colored Coins to the forms they have evolved into today. Then we discuss recent...

The chapter explores the transformative role of digitalisation in South Africa's manufacturing sectors, focusing on how companies are developing capabilities to seize digital innovation opportunities. The chapter introduces a ‘digital capability matrix’, which categorises firm-level...